Maine Opportunity Zones 2.0
As of October 12, 2026, Maine has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Maine has 78 eligible tracts and may nominate up to 25, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Maine has 78 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Pending, no official count yet (checked October 12, 2026).
We have not found an official Maine or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 78 tracts (74 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 25 (states with fewer than 100 eligible tracts may designate 25, or all if fewer than 25). The federal nomination window closed September 28, 2026; a single 30-day extension runs through October 28, 2026 (IRS Rev. Proc. 2026-14).
Sources: IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Maine OZ 2.0 Selection Process
Maine has 78 census tracts eligible for OZ 2.0 nomination under OBBBA's updated low-income community criteria, per the IRS Rev. Proc. 2026-14 appendix. Under the federal cap, the governor may nominate up to 25 tracts.
We have not found a published Maine OZ 2.0 selection process, community nomination window, or nominated-tract list from the state's lead agency. The federal nomination window closed September 28, 2026; states that have not filed may use a single 30-day extension through October 28, 2026 (IRS Rev. Proc. 2026-14). Certified OZ 2.0 designations take effect January 1, 2027.
If you're aware of an official Maine announcement we've missed, please contact us.
Where Maine is in the process
Maine census tracts list: Opportunity Zones by county
Every Maine census tract that is either on the OZ 2.0 eligibility list (78 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 32 Maine tracts (30 low-income, 2 contiguous), numbered by the 2010 census. GEOIDs here are 2020-census tracts, so we matched the 2018 zones to 2020 tracts with the Census relationship file: they cover 34 2020 tracts fully and 2 partly (36 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match).
Eligible is not designated. The governor can nominate up to 25 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026 (New Jersey is using the extension to October 28), and certified OZ 2.0 designations take effect January 1, 2027. See which states have filed on the OZ 2.0 nomination tracker, check exact boundaries on the eligible-tract map, and read how to plan an OZ investment for January 2027.
Download the Maine census tracts list (CSV) →
Androscoggin County: 9 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 101 | 23001010100 | Yes (rural) | No |
| 105 | 23001010500 | Yes (rural) | Yes |
| 201 | 23001020100 | Yes (rural) | No |
| 203.01 | 23001020301 | No | Yes |
| 203.02 | 23001020302 | Yes (rural) | Partly |
| 203.03 | 23001020303 | Yes (rural) | Yes |
| 204.01 | 23001020401 | Yes (rural) | No |
| 204.02 | 23001020402 | Yes (rural) | No |
| 209 | 23001020900 | Yes (rural) | No |
| 440 | 23001044000 | Yes (rural) | No |
Aroostook County: 9 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 23003950100 | No | Yes |
| 9502 | 23003950200 | Yes (rural) | No |
| 9503 | 23003950300 | No | Yes |
| 9507 | 23003950700 | Yes (rural) | No |
| 9510 | 23003951000 | No | Yes |
| 9512 | 23003951200 | Yes (rural) | No |
| 9514 | 23003951400 | Yes (rural) | No |
| 9516 | 23003951600 | No | Yes |
| 9518 | 23003951800 | Yes (rural) | No |
| 9520 | 23003952000 | Yes (rural) | No |
| 9524 | 23003952400 | Yes (rural) | No |
| 9527 | 23003952700 | Yes (rural) | No |
| 9529 | 23003952900 | Yes (rural) | No |
Cumberland County: 8 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3 | 23005000300 | No | Yes |
| 6 | 23005000600 | Yes | No |
| 11 | 23005001100 | Yes | No |
| 21.02 | 23005002102 | Yes | No |
| 28 | 23005002800 | Yes | Yes |
| 30.01 | 23005003001 | No | Yes |
| 30.02 | 23005003002 | No | Yes |
| 111 | 23005011100 | Yes (rural) | Yes |
| 112.05 | 23005011205 | Yes (rural) | No |
| 112.06 | 23005011206 | No | Partly |
| 150 | 23005015000 | Yes (rural) | No |
| 160.02 | 23005016002 | Yes (rural) | No |
Franklin County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701.02 | 23007970102 | Yes (rural) | No |
| 9706.02 | 23007970602 | Yes (rural) | No |
Hancock (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9655.03 | 23009965503 | No | Yes |
Kennebec County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 103 | 23011010300 | Yes (rural) | Yes |
| 104 | 23011010400 | Yes (rural) | No |
| 105 | 23011010500 | Yes (rural) | No |
| 190 | 23011019000 | Yes (rural) | No |
| 220 | 23011022000 | Yes (rural) | No |
| 241.02 | 23011024102 | Yes (rural) | Yes |
Knox County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9704.02 | 23013970402 | Yes (rural) | No |
Oxford County: 7 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9654 | 23017965400 | Yes (rural) | No |
| 9655 | 23017965500 | Yes (rural) | Yes |
| 9656 | 23017965600 | Yes (rural) | Yes |
| 9661 | 23017966100 | Yes (rural) | No |
| 9662 | 23017966200 | No | Yes |
| 9664.02 | 23017966402 | Yes (rural) | No |
| 9665 | 23017966500 | Yes (rural) | No |
| 9669 | 23017966900 | Yes (rural) | No |
Penobscot County: 14 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 23019000200 | Yes (rural) | No |
| 3 | 23019000300 | No | Yes |
| 4 | 23019000400 | Yes (rural) | No |
| 6 | 23019000600 | Yes (rural) | No |
| 9 | 23019000900 | Yes (rural) | No |
| 41 | 23019004100 | Yes (rural) | Yes |
| 61 | 23019006100 | Yes (rural) | No |
| 63 | 23019006300 | Yes (rural) | No |
| 71 | 23019007100 | Yes (rural) | Yes |
| 150 | 23019015000 | Yes (rural) | No |
| 225 | 23019022500 | Yes (rural) | No |
| 255 | 23019025500 | Yes (rural) | No |
| 270 | 23019027000 | No | Yes |
| 280 | 23019028000 | No | Yes |
| 285 | 23019028500 | Yes (rural) | No |
| 290 | 23019029000 | Yes (rural) | No |
| 300 | 23019030000 | No | Yes |
| 310 | 23019031000 | Yes (rural) | Yes |
Piscataquis County: 6 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603.01 | 23021960301 | Yes (rural) | Yes |
| 9603.02 | 23021960302 | Yes (rural) | No |
| 9605 | 23021960500 | Yes (rural) | No |
| 9606 | 23021960600 | Yes (rural) | No |
| 9607 | 23021960700 | Yes (rural) | No |
| 9608 | 23021960800 | Yes (rural) | No |
Sagadahoc (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9706 | 23023970600 | No | Yes |
Somerset County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9653.01 | 23025965301 | Yes (rural) | No |
| 9653.02 | 23025965302 | Yes (rural) | No |
| 9656 | 23025965600 | Yes (rural) | No |
| 9659 | 23025965900 | No | Yes |
| 9660 | 23025966000 | Yes (rural) | No |
| 9665 | 23025966500 | No | Yes |
| 9667.01 | 23025966701 | Yes (rural) | No |
| 9669 | 23025966900 | Yes (rural) | No |
Waldo (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 430 | 23027043000 | No | Yes |
Washington County: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9551 | 23029955100 | Yes (rural) | No |
| 9554 | 23029955400 | No | Yes |
| 9555 | 23029955500 | Yes (rural) | Yes |
| 9559 | 23029955900 | No | Yes |
| 9562 | 23029956200 | Yes (rural) | No |
York County: 7 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 52 | 23031005200 | No | Yes |
| 61.03 | 23031006103 | Yes (rural) | No |
| 225 | 23031022500 | Yes (rural) | No |
| 252.05 | 23031025205 | Yes (rural) | No |
| 252.06 | 23031025206 | Yes (rural) | No |
| 301.02 | 23031030102 | Yes (rural) | No |
| 302.01 | 23031030201 | Yes (rural) | No |
| 302.04 | 23031030204 | Yes (rural) | No |
Qualified Opportunity Funds investing in Maine
1 Qualified Opportunity Funds with stated investment activity in Maine. Each profile lists sponsor, focus, and contact details.
Get notified when Maine files OZ 2.0 nominations
One email the moment Maine's governor submits nominations to Treasury. One more when Treasury certifies.
Maine Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Maine nominated?
No official count yet. As of October 12, 2026, we have not found a Maine or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in Maine are eligible for Opportunity Zone 2.0?
78 tracts, of which 74 are rural in the IRS Rev. Proc. 2026-14 appendix. Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones.
How many tracts can Maine nominate?
Up to 25. Under Rev. Proc. 2026-14 the cap is states with fewer than 100 eligible tracts may nominate 25 (all tracts if fewer than 25).
Who chooses Maine's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them.
What is the deadline for Maine to submit nominations?
The 90-day federal nomination window closed September 28, 2026. A state may request a single 30-day extension, which ends October 28, 2026 at the latest (Rev. Proc. 2026-14).
Do rural Opportunity Zones in Maine get a bigger tax break?
Yes. Under OZ 2.0, gains invested in a qualified rural opportunity fund get a 30% basis step-up after five years instead of 10%, per IRS Notice 2026-55. Maine has 74 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · Maine data last changed Oct 6, 2026 · How we source this